As we head into Q4 2020, the new normal in private capital markets has fully set in, generally defined by prudence and caution, albeit a work in progress.
Both public and private companies carrying minority equity stakes at cost under FASB ASC 321 may need to fair value them due to COVID-19.
Learn how to fulfill your obligation to communicate earnout values to company management, your board of directors, and auditors.
A prudent recap and opinion on the proposed steps the SEC is taking toward modernizing fund valuation guidance.
VRC continues to identify potential triggering events of the health and financial crisis as we help clients with financial reporting in our preparation of valuations.
Tracking the socioeconomic disruption of the coronavirus pandemic.
The SEC has Proposed Rule 2-a5, which will update its fund valuation guidance for the first time in 50 years, establishing a board’s responsibilities as it pertains to a fund’s determination of their investments.
The COVID-19 market dislocation could be compared, not only to the Great Recession, but also—inversely—to the “irrational exuberance” of the dot-com era.
Webcast Replay: What valuation impacts are companies feeling as a result of the market and economic disruptions created by the COVID-19 pandemic?